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Note that the inclusion of k does not change the situation of observability analysis for target motion analysis (TMA), which is a binary parameter (it is observable or not). However, explicit approximations of the theoretical bounds for variance of estimates with and without k have been derived in the paper (see (45)-(50)) and compared with Monte-Carlo results. Furthermore, we can note that the change in the bearings is tightly related to the observer maneuver. improvements) may be very optimistic for multiple TMA (especially source crossing) and, in this context, we quite agree with S. Koteswara Rao. In fact, the performance analysis heavily r$es on the validity of the formula (21) given for var(k). However, multiple target tracking is also a situation where a long (or moderate) time A spatio-temporal analysis (estimation of multiple k) may be very useful, as explained in Section VIII. In this case, investigating the theoretical performance is a very difficult task.